0001193125-12-467190.txt : 20130117 0001193125-12-467190.hdr.sgml : 20130117 20121113152105 ACCESSION NUMBER: 0001193125-12-467190 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20121113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PBF Energy Inc. CENTRAL INDEX KEY: 0001534504 STANDARD INDUSTRIAL CLASSIFICATION: PETROLEUM REFINING [2911] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 SYLVAN WAY CITY: PARSIPPANY STATE: NJ ZIP: 07054 BUSINESS PHONE: 973-455-7500 MAIL ADDRESS: STREET 1: 1 SYLVAN WAY CITY: PARSIPPANY STATE: NJ ZIP: 07054 CORRESP 1 filename1.htm SEC Response Letter

STROOCK

November 13, 2012

Alexandra M. Ledbetter

Timothy S. Levenberg

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

 

  Re: PBF Energy Inc.

Amendment No. 2 to Registration Statement on Form S-1

Filed May 14, 2012

File No. 333-177933

Dear Ms. Ledbetter:

On behalf of our client, PBF Energy Inc. (the “Company”), in connection with your comment letter dated June 5, 2012 regarding Amendment No. 2 to the Company’s Registration Statement on Form S-1 (the “Registration Statement”), the Company is filing via EDGAR Amendment No. 5 to the Registration Statement (the “Amendment No. 5”). The Company previously filed Amendment No. 4 to the Registration Statement on November 6, 2012. Amendment No. 5 is being filed solely for the purpose of filing Exhibits 10.12, 10.13, 10.14, 10.15, 10.16 and 10.27 (the Company’s 2012 Equity Incentive Plan, as requested pursuant to comment number 6 of the Staff’s June 5, 2012 letter).

* * * *

In connection with the above, the Company acknowledges that:

1. The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

2. Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

3. The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please do not hesitate to call the undersigned at (212) 806-5793 with any questions or further comments you may have regarding this filing or if you wish to discuss the above responses.

 

Sincerely,
 

/s/ Todd E. Lenson

 

Todd E. Lenson,

of Stroock & Stroock & Lavan LLP

 

 
  CC:    Securities and Exchange Commission
    

H. Roger Schwall

    

Michael Fay

    

Karl Hiller

     Jeffrey Dill, Esq.
     Douglas S. Horowitz, Esq.